If at any time after the death of a ‘relevant member’, there is an increase in the pension rights of another member of the pension scheme which is attributable to that death and, immediately before the death, those two members were connected persons (within ITA 2007, s. 993), the pension scheme is treated as making an unauthorised payment to the other member or his personal representative. (FA 2004, s. 172B(1), (4), (9)).

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